If the tax imposed under this part is not paid by the donor when due, and if a distress warrant directed against the property of such donor has been returned nulla bona, the donee of any gift shall be personally liable for such tax to the extent of the value of such gift.Acts 1939, ch. 137, § 17; C. Supp. 1950, § 1295.17 (Williams, § 1328.17); Acts 1973, ch. 368, § 3; T.C.A. (orig. ed.), § 67-2522.
Tennessee Legal Code